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TMI Blog2018 (8) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... d any food or beverages in a restaurant, eating joint or a mess and provided altogether a different taxable service to the appellant within its factory premises, the condition no. 19 prescribed in the notification dated 20.06.2012 have not been fulfilled, for claiming refund benefit of Service Tax paid by the service provider. Refund not allowed - appeal dismissed - decided against appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 25/2012-ST dated 20.06.2012. The refund application filed by the appellant was rejected by the authorities below on the ground that the condition enumerated in serial No. 19 of the notification dated 20.06.2012 has not been complied with in as much as the service provider did not provide any services either from the restaurant, eating joint or a mess. The appellant contended that since th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be available. 3. The Central Government in exercise of the powers conferred by sub-section (1) of Section 93 of the Finance Act, 1994 has issued the Notification No. 25/2012-ST dated 20.06.2012, in exempting various taxable services from whole of the Service Tax leviable on such taxable services. In relation to serving of food or beverages by a restaurant, eating joint or a mess, the said notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt are distinguishable from the fact of present case in as much as the issue of consideration of outdoor catering service as an input service defined under Rule 2(l) of the CENVAT Credit Rules, was the subject matter of dispute in case decided by the Tribunal, whereas, the present case relates to refund claim filed under Section 11B of the Act read with Notification dated 20.06.2012. 4. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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